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THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY Ngurah Budiartha Wicaksana; Lela Nurlaela Wati; Hana Norhamida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12090

Abstract

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes
Pelatihan Digital Skill Guna Meningkatkan Market Bagi Pengusaha UMKM Wati, Lela Nurlela; Soma, Mukti; Mulyanti, Rita Yuni; Santoso, Imam; Supriatininingsih, Supriatiningsih
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 01 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langir Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i01.784

Abstract

The purpose of this service is to provide training on how to improve the quality of MSME human resources by improving social media-based marketing using digital skills. This training was carried out by the community service team at the Muhammadiyah University of Technology Jakarta in collaboration with the Telkom Community Development Center Bandung. Through this training, it is hoped that MSMEs will understand and master digital technology. Training is held offline through lectures and discussions on digital concepts. The use of digital is expected to grow a social network without limits. MSME stakeholders can find out the benefits of social media-based marketing such as WhatsApp, Instagram, Facebook, Telegram, Twitter, and others so that MSME products offer more opportunities to expand business networks and increase sales.
Pelatihan Pembuatan Website Tanpa Coding Untuk Siswa SMK Muhammadiyah Jakarta Utara Ruseno, Ndaru; Wati, Lela Nurlela; Supriatiningsih, Supriatiningsih; Ibrahim, Luckman; Soma, A. Mukti
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 02 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i02.853

Abstract

Web adalah alat yang digunakan untuk menyebarkan informasi yang tersedia secara online. Ada banyak cara untuk membuat website. Untuk orang yang tidak terbiasa dengan pemrograman, metode pembuatan website menggunakan content management system (CMS), menulis kode program menggunakan bahasa pemrograman web, dan menggunakan website builder. Wordpress adalah salah satu CMS yang paling populer. Pengabdian ini bertujuan untuk membantu siswa SMK Muhammadiyah Jakarta Utara dalam penyediaan informasi secara mudah dan luas. Salah satu kegiatan pengabdian ini dengan penyediaan media informasi digital dengan bentuk website sekolah. Kondisi saat ini masih pandemic sehingga dibutuhkan penyebaran suatu informasi yang cepat dan mudah diakses dimanapun tanpa harus dating ke sekolah. Pendekatan secara institusional dan partisipatif yang dilakukan dalam kegiatan ini. Hampir semua sekolah sudah terpasang sarana internet dan pemakaiannya pun masih sangat terbatas. Maka dengan kegiatan pengabdian ini kami dari tim Universitas Teknologi Muhammadiyah Jakarta memberikan solusi kepada sekolah untuk membut media digital sendiri, dengan menyediakan website sekolah. Sehinga para siswa mendapatkan segala bentuk informasi sekolahnya melalui website ini. Diharapkan hasil dari kegiatan ini memberikan solusi dalam menyediakan informasi digital bagi pihak sekolah dan masyarakat secara umum.
Analisis Pengaruh Perencanaan Dan Pelaksanaan Anggaran Berbasis Kinerja Pengelolaan Anggaran di Mediasi Pengendalian Anggaran (Studi Kasus pada UPT Kementrian Pendidikan,Kebudayaan,Riset dan Teknologi di Provinsi Kalimantan Tengah Miharto, Elititus; Wati, Lela Nurlaela; Hendrian, Hendrian
JURNAL ADMINISTRASI & MANAJEMEN Vol 15, No 1 (2025): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v15i1.5850

Abstract

Abstrak Penelitian ini menganalisis pengaruh perencanaan dan pelaksanaan anggaran berbasis kinerja terhadap kinerja pengelolaan anggaran, dengan pengendalian anggaran sebagai variabel mediasi, pada Unit Pelaksana Teknis (UPT) Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi di Kalimantan Tengah. Meskipun serapan anggaran tinggi (99,6% dalam tiga tahun terakhir), indikator kinerja anggaran belum optimal, menunjukkan potensi masalah dalam pengelolaan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan data dari 50 pegawai pengelola keuangan di tiga UPT, dianalisis menggunakan PLS-SEM dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa perencanaan anggaran berbasis kinerja berpengaruh signifikan terhadap pelaksanaan anggaran, pengendalian anggaran, dan kinerja pengelolaan anggaran. Pelaksanaan anggaran juga berdampak positif pada pengendalian dan kinerja pengelolaan anggaran, sementara pengendalian anggaran terbukti memediasi hubungan antarvariabel tersebut. Temuan ini menegaskan bahwa keberhasilan pengelolaan anggaran tidak hanya bergantung pada perencanaan dan pelaksanaan yang baik, tetapi juga pada pengendalian yang efektif. Oleh karena itu, diperlukan optimalisasi strategi perencanaan, disiplin dalam pelaksanaan, dan penguatan mekanisme pengendalian untuk meningkatkan transparansi, akuntabilitas, dan efisiensi pengelolaan anggaran di sektor publik. Kata kunci: Perencanaan Anggaran, Pelaksanaan Anggaran, Pengendalian Anggaran, Kinerja Pengelolaan Anggaran, Penganggaran Berbasis Kinerja, PLS-SEM Abstract This study analyzes the impact of performance-based budget planning and implementation on budget management performance, with budget control as a mediating variable, in the Technical Implementation Units (UPT) of the Ministry of Education, Culture, Research, and Technology in Central Kalimantan. Although budget absorption is high (99.6% over the past three years), budget performance indicators remain suboptimal, indicating potential issues in budget management. This study employs a quantitative approach, collecting data from 50 financial management employees across three UPTs, analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that performance-based budget planning significantly influences budget implementation, budget control, and budget management performance. Budget implementation also positively affects budget control and budget management performance, with budget control acting as a significant mediator in these relationships. These results highlight that successful budget management depends not only on effective planning and implementation but also on robust budget control. Therefore, optimizing budget planning strategies, ensuring discipline in implementation, and strengthening control mechanisms are essential to enhancing transparency, accountability, and efficiency in public sector budget management. Keywords: Budget Planning, Budget Implementation, Budget Control, Budget Management Performance, Performance-Based Budgeting, PLS-SEM
The influence of discounts, live online shopping on TikTok on purchasing decisions through product quality : (Case study of @camille beauty skincare products in DKI Jakarta Province) Mailani, Indah; Maftuchach, Viniyati; Wati, Lela Nurlaela
Journal of Economics and Business Letters Vol. 5 No. 3 (2025): June 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i3.481

Abstract

Advancement of digital technologies, internet usage is experiencing substantial growth. Technological advancement has significantly transformed contemporary commercial systems, especially free trade facilitated by electronic platforms (e-commerce). This study seeks to examine the impact of discounts and live shopping on TikTok on the purchasing decisions for Camille Beauty skincare items, with product quality serving as a mediating variable. Data was obtained from 170 respondents residing in Jakarta using a Likert scale-based questionnaire and employing quantitative methodologies with a causality approach. Analysis was conducted employing multiple linear regression approaches with SmartPLS 4.0. The research findings indicate that discounts positively and significantly affect product quality, however negatively and significantly influence purchasing decisions. Conversely, live shopping exerts a considerable adverse effect on product quality and purchasing choices. While product quality exerts a favorable effect, its impact on purchasing decisions is minimal. Mediation research indicated that discounts and live shopping did not significantly affect purchasing decisions when mediated by product quality. This research underscores the need to preserve product quality to cultivate consumer confidence and enhance the efficacy of promotional techniques to stimulate sales.
Bridging Networks and Skills: The Moderating Role of Capital Access in Enhancing Post-Migrant SMEs Performance Apsary, Nilla; Wati, Lela Nurlaela; Mulyanti, Rita Yuni
International Journal of Entrepreneurship, Business and Creative Economy Vol. 5 No. 2 (2025): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v5i2.3488

Abstract

This study analyses the role of community networks, specifically social capital, human capital investment (HCI), and capital access, in strengthening the impact of both forms of capital on the performance of micro, small, and medium enterprises (MSMEs) established by former Indonesian Migrant Workers (post-PMI). This study employs a quantitative methodology with a causal framework to achieve its objectives. The sample consisted of owners or managers of post-PMI MSMEs guided by the Indonesian Migrant Worker Protection Service Centre (BP3MI) across 23 provinces in Indonesia, totalling 200 MSMEs. The data were analysed using moderated regression analysis. The results demonstrate that community networks, HCI, and capital access have a positive influence on the performance of post-PMI MSMEs. Capital access has a positive moderating effect on the influence of community networks on the performance of MSMEs. Capital access has an adverse moderating effect on the influence of HCI on the performance of post-PMI MSMEs. The results of this study make a significant contribution to the development of social and human capital theories, particularly in the context of post-PMI MSMEs. The availability of financial capital is crucial for leveraging the opportunities that emerge from social networks. The finding that capital access negatively moderates the influence of HCI on MSME performance highlights the importance of limitations in applying skills and knowledge without sufficient financial resources to implement them. This study presents a novel examination of capital access as a moderating variable in the performance of MSMEs particularly among of post-migrant workers, a topic that has not been previously addressed by researchers.
Consumer Ethnocentrism as Mediator Between Religiosity and Animosity on Starbucks Boycott Motivation Putri Firadani, Seprila; Rizal, Moch; Nurlaela Wati, Lela
International Journal of Emerging Issues in Islamic Studies Vol. 5 No. 1 (2025): July 2025
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v5i1.3099

Abstract

Increasing public awareness of social and political issues, as well as the link between certain products and political affiliation, is important for understanding how psychological factors can influence consumption behavior. This research aims to analyze the role of consumers' ethnosentiment in mediating the influence of religiosity and consumers' animosity to boycott motivation on Starbucks products in Jakarta. The methodology used in this study is descriptive and quantitative. using the SEM-PLS methodology with sample data of 230 respondents through the distribution of questionnaires. The results show that religiosity and consumers' animosity direct influence on boycott motivation, and consumers' ethnocentrism can mediate the influence of Religiosity and consumers' animosity on boycott motivation in Jakarta. This research is limited to Starbucks consumers in Jakarta and only analyzes psychological factors to analyze consumer behavior in carrying out boycotts. These results demonstrate the significance of considering psychological and social aspects when examining customer behavior and its effects on the business and society as a whole. shows that businesses must consider the social and political effects of their practices and comprehend the attitudes and beliefs that drive consumers to boycott.
Unlocking Performance Through Motivation: The Impact of Job Transformation in the Ministry of Migrant Workers Protection Iswari, Andina; Wati, Lela Nurlaela; Mulyanti, Rita Yuni
International Journal of Entrepreneurship and Sustainability Studies Vol. 5 No. 1 (2025): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v5i1.3491

Abstract

Job transformation is integral to bureaucratic reform initiatives aimed at enhancing employee efficiency and effectiveness. This study seeks to examine the function of work motivation as a mediator in the relationship between job transformation and employee performance at the Ministry of Indonesian Migrant Workers Protection (KP2MI). The research methodology employed causality with a sample of 251 KP2MI employees. Data analysis was conducted using a structural equation model employing a second-order confirmatory technique to test the hypotheses. The study's findings demonstrate that job transformation and work motivation significantly enhance employee performance. Work motivation mediates the impact of job transformation on employee performance, exerting a more significant effect than direct influence. This study suggests that work motivation significantly mediates the relationship between job transformation and employee performance. This study underscores the necessity of addressing job transformations that are both structural and psychological, particularly in enhancing employee motivation, which is crucial for increasing public sector performance. This study introduces an innovation in the realm of human resource management within the public sector, particularly at KP2MI. This study introduces a novel perspective that the efficacy of job transformation relies not only on structural or administrative factors but also on the capacity of these changes to foster employee motivation. The distinctive institutional framework of KP2MI, which has a specific purpose for the protection of migrant workers, renders this research pertinent and innovative in addressing the challenges posed by contemporary bureaucracy in government agencies that are adaptable and responsive to global employment issues.
Pembuatan Eco Enzyme sebagai Solusi Pengolahan Limbah Rumah Tangga di Lingkungan STIE Muhammadiyah Jakarta Marlianingrum, Peggy Ratna; Wati, Lela Nurlaela; Susilawati, Susi; Suryaningsih, Maria; Rizaldy, Mochamad Asmi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v8i1.11322

Abstract

Sampah selalu menjadi masalah utama dalam lingkungan, karena pengolahannya masih belum tertangani dengan baik. Kegiatan pengabdian ini bertujuan untuk membangun kesadaran masyarakat dan memberikan pengetahuan tentang bagaimana mengolah sampah organik baik sayur-sayuran maupun buah-buahan menjadi cairan yang memiliki banyak manfaat untuk kehidupan sehari-hari. Cairan ini disebut Eco Enzyme. Berdasarkan kegiatan yang dilakukan, perlu beberapa tahapan dalam proses mengelola sampah organik tersebut serta membutuhkan waktu tiga bulan untuk menghasilkan cairan Eco Enzyme yang berkualitas. Kegiatan ini menghasilkan 27 botol @ 350 ml cairan Eco Enzyme, kemudian ampasnya bermanfaat untuk biopori, pupuk tanaman dan bahkan pewangi ruangan. Kegiatan pembuatan Eco Enzyme ini disosialisasikan kepada seluruh masyarakat terutama masyarakat rumah tangga disekitar lingkungan Kelurahan Pasar Manggis dalam mengatasi limbah sampah organik rumah tangga sekaligus mendapatkan manfaat cairan Eco Enzyme.
The influence of influencers and Instagram social media on purchasing decisions with consumer trust as an intervening variable for nature lovers in DKI Jakarta Satriawan, Muhammad Arjuna; Prambudi, Bono; Wati, Lela Nurlaela
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.616

Abstract

This study aims to analyze and understand the factors influencing purchasing decisions for Eiger products among nature lovers in DKI Jakarta, with a particular focus on the roles of influencer marketing, Instagram-based social media engagement, and consumer trust as mediating variables. The originality of this study lies in its integration of consumer trust as an intervening mechanism within the influencer marketing context, specifically targeting a niche market of outdoor enthusiasts. A descriptive quantitative approach was employed using structural equation Modeling with the partial least squares (SEM-PLS) method. Data were collected from 220 respondents through an online questionnaire and analyzed using SmartPLS version 4.0.0. The results indicate that influencer marketing significantly influences consumer trust, whereas Instagram social media engagement does not have a direct effect on purchasing decisions. Further, consumer trust mediates the relationship between influencer marketing and purchasing decisions, reinforcing the strategic value of building trust in influencer-driven campaigns. This study is limited to Instagram users in DKI Jakarta and focuses solely on the Eiger brand, which may constrain the generalizability of the findings. Nevertheless, this study offers new insights into consumer behavior in the outdoor product segment and contributes to the literature on digital marketing and trust-based purchasing dynamics across generational cohorts.
Co-Authors Abdrazakova, Ainur Abdul Mukti Soma Ade Irma Rismala Ahmad Maulana Alam, Priyono Joko Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Andy Dharmalau Apsary, Nilla Arifin, Agus Zainul Ayu, Shilfa Bambang Rahardjo Bono Prambudi Budi Andru Citra Alifia Yulianti Darda, Ahmad Darwis, Hidayat Dayani Okvi Yanto Dharmalau, Andy Dinti Gircela Dwiyana Kartikasari Etty Puji Lestari Evi Adriani Faizul Mubarok Fariz Saputra, Adi Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Ginta Ginting, Ginta Gunawan Triwiyono Haq, Fajrialshah Amarul Harri Yuni Rachman Harry Pambudi Hartono, Muchamat Heike Hakim Hendrian Hendrian, Hendrian Hidayat, Novan Wahyu Ibrahim, Luckman Ida Ayu Putu Sri Widnyani Ilza Febrina Ilza Febrina Ilza Febrina Imam Santoso Ira Geraldina Isprihayadi, Heri Ispriyahadi, Heri Iswari, Andina Kartikasari, Dwiyana Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Kun Hartawan Adi Satria Kurnia Tri Jayanti Kusnadi, Eko Laras Putri Maidina Lisa Nurlitasari Lutfan, Ifan Muhamad Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Mailani, Indah Maria Suryaningsih Marlianingrum, Peggy Ratna Marson Simanjuntak, Harros Martino Wibowo Maudy Rosalina Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Momon Momon Muchamat Hartono Muhammad Syafi'i Mulyanti, Rita Yuni Ndaru Ruseno Ngurah Budiartha Wicaksana Nong Tatu Parida Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nuraeni Pristiawati, Siti Nurul Hudaeini Nurwaidah Octavia Handayani Oktavia Oktavia . Pandaya Pandaya Parida, Nong Tatu Persada, Topan Prambudi, Bono Pranajaya, Harry Pusfitalisya Pusfitalisya Putri Firadani, Seprila Ramdany Ramdany, Ramdany Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rizal, Moch. Rizaldy, Mochamad Asmi Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Setiyawan, Pudi Soma, A. Mukti Soma, AM Soma, Mukti Sri Rahayu Sudrajat, Oki Suhana Suhana Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Tati Rajati Tiena Suhartini Torres, Patrixia Gliezel Viniyati Maftuchach Wardini, Amalia Kusuma Wenty Febrianti Yuli, Rama Zaenudin Zaenudin Zulkarnain, Abdul Malik